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應(yīng)收賬款(含合同資產(chǎn)稅)和應(yīng)收賬款凈額(含合同資產(chǎn)稅)分別用哪些科目怎樣計(jì)算得出?
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同學(xué)你好,你說(shuō)的是填報(bào)表金額怎么來(lái)嗎
2023 08/07 13:45
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2023 08/07 13:45
是的 都有哪些科目計(jì)算得出
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胡芳芳老師 
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2023 08/07 13:50
資產(chǎn)負(fù)債表中應(yīng)收賬款的填列:應(yīng)收賬款=“應(yīng)收賬款”明細(xì)期末借方余額+“預(yù)收賬款”明細(xì)期末借方余額—“壞賬準(zhǔn)備”。
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2023 08/07 13:51
預(yù)收賬款是合同資產(chǎn)嗎?稅在哪里體現(xiàn)?
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胡芳芳老師 
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2023 08/07 14:00
不是,預(yù)收賬款和合同資產(chǎn)不同。為什么要體現(xiàn)稅,你說(shuō)的就是填列資產(chǎn)負(fù)債表。合同資產(chǎn)是要根據(jù)合同資產(chǎn)和合同負(fù)債的凈額單獨(dú)要填列的的
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胡芳芳老師 
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2023 08/07 14:00
依據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》應(yīng)用指南,合同資產(chǎn)和合同負(fù)債應(yīng)當(dāng)在資產(chǎn)負(fù)債表中單獨(dú)列示。同一合同下的合同資產(chǎn)和合同負(fù)債應(yīng)當(dāng)以?xún)纛~列示,不同合同下的合同資產(chǎn)和合同負(fù)債不能互相抵銷(xiāo)。
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